Shoppy: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Shoppy
Largest movements
- Deferred charges and accrued income -€7,500
down €7,500 (-99.2%), from €7,562 to €62
- Receivables within one year +€7,196
new in 2024: €7,196
of which Trade receivables: +€6,777
- Cash +€4,563
up €4,563 (+328%), from €1,390 to €5,953
mainly Net result for the year (+€11,816) and Deferred charges and accrued income (+€7,500)
- Tangible fixed assets -€1,239
down €1,239 (-1.4%), from €85,857 to €84,618
of which Furniture and vehicles: -€1,000
- Accrued charges and deferred income -€14,500
down €14,500 (-59.2%), from €24,500 to €10,000
- Profit (loss) carried forward +€11,816
up €11,816 (+58.8%), from €20,106 to €31,922
- Trade debts +€4,897
up €4,897 (+2,397%), from €204 to €5,102
- Tax, wage and social debts +€2,664
up €2,664 (+44.0%), from €6,061 to €8,725
- Other debts -€1,845
down €1,845 (-9.9%), from €18,679 to €16,833
- Gross operating margin +€2,546
up €2,546 (+12.9%), from €19,789 to €22,336
- Taxes +€918
up €918 (+23.0%), from €4,000 to €4,918
- Other operating charges +€889
up €889 (+41.4%), from €2,147 to €3,036
- Depreciation +€721
up €721 (+43.0%), from €1,677 to €2,398
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,809 | €97,828 | +€3,020 | +3.2% |
| Fixed assets | 21/28 | €85,857 | €84,618 | -€1,239 | -1.4% |
| Tangible fixed assets | 22/27 | €85,857 | €84,618 | -€1,239 | -1.4% |
| Land and buildings | 22 | €83,357 | €83,118 | -€239 | -0.3% |
| Furniture and vehicles | 24 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Current assets | 29/58 | €8,952 | €13,210 | +€4,259 | +47.6% |
| Amounts receivable within one year | 40/41 | - | €7,196 | +€7,196 | |
| Trade receivables | 40 | - | €6,777 | +€6,777 | |
| Other amounts receivable | 41 | - | €419 | +€419 | |
| Cash at bank and in hand | 54/58 | €1,390 | €5,953 | +€4,563 | +328% |
| Deferred charges and accrued income | 490/1 | €7,562 | €62 | -€7,500 | -99.2% |
| Total equity and liabilities | 10/49 | €94,809 | €97,828 | +€3,020 | +3.2% |
| Equity | 10/15 | €45,353 | €57,169 | +€11,816 | +26.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €457 | €457 | = | 0.0% |
| Non-distributable reserves | 130/1 | €457 | €457 | = | 0.0% |
| Reserves not available under the articles | 1311 | €457 | €457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,106 | €31,922 | +€11,816 | +58.8% |
| Amounts payable | 17/49 | €49,456 | €40,660 | -€8,796 | -17.8% |
| Amounts payable within one year | 42/48 | €24,956 | €30,660 | +€5,704 | +22.9% |
| Financial debts | 43 | €13 | - | -€13 | |
| Credit institutions | 430/8 | €13 | - | -€13 | |
| Trade debts | 44 | €204 | €5,102 | +€4,897 | +2,397% |
| Suppliers | 440/4 | €204 | €5,102 | +€4,897 | +2,397% |
| Taxes, remuneration and social security | 45 | €6,061 | €8,725 | +€2,664 | +44.0% |
| Taxes | 450/3 | €6,061 | €8,725 | +€2,664 | +44.0% |
| Other amounts payable | 47/48 | €18,679 | €16,833 | -€1,845 | -9.9% |
| Accrued charges and deferred income | 492/3 | €24,500 | €10,000 | -€14,500 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,677 | €2,398 | +€721 | +43.0% |
| Other operating charges | 640/8 | €2,147 | €3,036 | +€889 | +41.4% |
| Gross operating margin | 9900 | €19,789 | €22,336 | +€2,546 | +12.9% |
| Operating profit (loss) | 9901 | €15,965 | €16,902 | +€936 | +5.9% |
| Financial income | 75/76B | €18 | €98 | +€80 | +439% |
| Recurring financial income | 75 | €18 | €98 | +€80 | +439% |
| Financial charges | 65/66B | €153 | €265 | +€112 | +73.0% |
| Recurring financial charges | 65 | €153 | €265 | +€112 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €15,830 | €16,734 | +€904 | +5.7% |
| Income taxes | 67/77 | €4,000 | €4,918 | +€918 | +23.0% |
| Profit (loss) for the period | 9904 | €11,830 | €11,816 | -€14 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,830 | €11,816 | -€14 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.